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    <title>Appeal Delay Excused: Revenue Fails to Prove Intentional or Willful Delay by Appellant; Delay Condoned.</title>
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    <description>Condonation of delay - No doubt the explanation offered is not convincing but there is nothing on record brought by the Revenue to show that the appellant had purposely and willfully delayed in filing the appeal within the period of limitation - Delay condoned.</description>
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      <description>Condonation of delay - No doubt the explanation offered is not convincing but there is nothing on record brought by the Revenue to show that the appellant had purposely and willfully delayed in filing the appeal within the period of limitation - Delay condoned.</description>
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